HC Deb 01 December 1931 vol 260 cc933-5
47. Mr. POTTER

asked the Chancellor of the Exchequer whether, in view of the number of the working classes now compelled to pay Income Tax under the provisions of the supplementary Budget of August last and to the hardship involved in the payment thereof by this new class of taxpayer, he will be prepared to consider suggestions for the payment of these Income Tax liabilities by monthly instalments?


In the case of manual wage earners who are chargeable to tax by way of half-yearly assessment, the taxpayer may spread the payment of his tax over a period of 13 weeks by paying his tax weekly by means of stamps in accordance with the arrangement that is explained on the Notice of Assessment. In the case of other employés the tax is payable in two instalments of three quarters on 1st January and one quarter on 1st July and I would refer my hon. Friend to the answer given on the 19th November to the hon. and gallant Member for St. Albans (Lieut.-Colonel Fremantle) in which my right hon. Friend dealt with the question of accepting payment by instalments in cases of hardship.

49. Mr. GIBSON

asked the Chancellor of the Exchequer whether it is now proposed, in view of the decision of the General Commissioners of Inland Revenue for the City of London allowing the appeal of an association against the refusal of the Board of Inland Revenue to allow deduction from the Income Tax returns of companies and business firms of expenditure incurred by them in connection with applications under the Safeguarding of Industries rules, to allow deduction on account of expenses borne by an individual firm in putting its case before an inquiry under the Safeguarding of Industries Act; and, if so, whether the Income Tax officials will be informed accordingly?


I would refer my hon. Friend to the answer given on 14th May last to questions on this subject. If he has in mind any case which has not been dealt with in the manner indicated in this answer, perhaps he would be good enough to let me have particulars.


Is the hon. and gallant Gentleman aware that in the answer of 11th May it was stated that associations would be allowed expenses for Income Tax purposes? Is he prepared to recommend that the same treatment be meted out and the same facilities given to private firms as to associations of firms in respect of expenses being allowed for Income Tax purposes?


I require notice of that question.


asked the Chancellor of the Exchequer whether he will consider the possibility of incorporating in the Budget of 1932 a provision by which a man, with an invalid wife whom he has to support, may claim a housekeeper's allowance for Income Tax purposes?


All relevant matters will be taken into account in framing the Budget statement. My hon. and gallant Friend will not, however, I am sure, expect me to anticipate that statement.